Enhanced Customs Value Unsustainable Without Re-Determination Basis

Gyanguru Enterprises Vs Commissioner of Customs (CESTAT Chennai)

This appeal before Customs, Excise and Service Tax Appellate Tribunal, Chennai arose from an order passed by the Commissioner of Customs (Appeals–II), Chennai, which had upheld confiscation, valuation enhancement, demand of duty with interest, imposition of penalties, and appropriation of bank guarantee in respect of imported goods.

The appellant had imported 985 cartons of miscellaneous goods such as birthday candles, chocolate gift bags, paper bags, badminton rackets, and photo frames from

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